TMI Blog2022 (12) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... February, 2022. Since such extension of time has been granted now by the competent authority under CGST in terms of Rule 96A(1) (a) of CGST Rule, 2017 in respect of LUTs made under seven export invoices, the instant grievances raised before this court do not survive. It is now upto the petitioner to approach its jurisdictional GST authority for refund of the tax deposited and / or its reversal, which he may do so. Writ petition is accordingly disposed of. - W.P (T) No. 5430 of 2021 - - - Dated:- 19-10-2022 - Hon ble Mr. Justice Aparesh Kumar Singh And Hon ble Mr. Justice Deepak Roshan For the Petitioner : M/s. Bharat Rai Chandani, Omkar Sharma, Deepak Kumar Sinha, Rakhi Sharma, Advocates For the Resp. Nos. 1 3 : M/s. Kumar Vaibhav, Anjali Sinha, Advocates For the Resp.CGST : M/s. P.A.S. Pati, Ranjana Mukherjee, Advocates ORDER Heard learned counsel for the parties. 2. Writ petition was preferred with the following prayers: (a) For issuance of an appropriate writ/order/direction or a declaration thereby declaring that the denial by the Respondent No. 1 vide its letter dated 2 November 2021 (Annexsure-22) to compensate the Petitioner company with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and penalty, if applicable. 5. Upon hearing learned counsel for the parties, the following order was passed on 23rd February, 2022. Petitioner has made supplies for export to respondent No.1- BHEL. The notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017 issued by the Department of Revenue Ministry of Finance Government of India grants exemption to inter-State supply of taxable goods by a registered supplier to a registered recipient for export as is in excess of the amount calculated at the rate of 0.1% subject to fulfilment of the laid down conditions therein Annxure-4. Respondent No.1 couldn t make the export within the time limit of 90 days as required under sub clause (II) of the Exemption notification. Under the terms of tender Annexure-1 Clause 14.1.2, GST along with Cess (as applicable) legally leviabale and payable by successful supplier as per GST law shall be paid by BHEL, extra. Hence, supplier shall not include GST along with Cess (as applicable) in their quoted rates/ price. Supplier, however was under an obligation to ensure that the reduced/ concessional rate of GST as applicable for penultimate exporter vide Notification No. 41/2017 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C-03 for the same. Petitioner was also asked to submit copies of proof of exports/Shipping bills of remaining invoices as communicated vide letter No. 5717 dated 17th September 2021 urgently for calculation of tax liability, if any, along with reconciliation statement of ITC. 3. Learned counsel for the petitioner has also placed the copy of the letter bearing No. 1042 dated 21.02.2022 issued by the Deputy Commissioner (Prevention) CGST Central Excise, Ranchi has been sent today through Whatsup and is being taken on record. 4. Learned counsel for the petitioner has pointed out from the letter dated 21.02.2022 that the payment of Rs. 11.27 crores against the liability of Rs. 13.26. crores has been acknowledged by the department. However, respondent No.2 has also requested to pay Rs.5,12,71,194/- towards interest on differential tax amount of Rs.11.27 crores, which has been paid against supply to M/s BHEL, Kolkata at concessional rate of tax @ 0.1% for export along with penalty @ 15%, failing which recovery under Section 79 of CGST and Central Excise will be initiated against it as per Section 75 (12) of the CGST Act, 2017. 5. Learned counsel for the petitioner in these bac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed under Notification dated 23rd October, 2017 of Ministry of Finance by Respondent-BHEL by the Commissioner, North CGST Central Excise Commissionerate, Kolkata, directed the learned counsel representing the respondent no. 2 to take instruction on this issue. It was felt that if extension of timeline is not granted for making the export, tax has to be paid. If extension is granted, the supplier would get the benefit of exemption from tax in excess of the amount calculated at the rate of 0.1% in respect of the supplies made. Now such decision has been taken. 7. Respondent no. 1 has filed counter affidavit on 17th October, 2022 and brought on record the letter dated 6th October, 2022 issued by the office of the Principal Commissioner, CGST Central Tax, Kolkata North Commissionerate, by which it has been communicated that the competent authority has been pleased to grant extension of time limit for export under LUT in terms of Rule 96A (1) (a) of CGST Rules, 2017 for the delay caused in export made under seven Export Invoices stated in the said letter. Learned counsel for the respondent no. 1 submits that now it is upto to the petitioner to approach its jurisdictional GST au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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